2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff is an educational foundation under the Private School Act that establishes and operates the same kindergarten, the same mining school, the same middle school, the same female high school, and the same female commercial high school in Geumcheon-gu Seoul Metropolitan Government.

The defendant annually issues guidelines for budget compilation and settlement of accounts to private middle schools within the jurisdiction of Seoul Special Metropolitan City, and accordingly issues them to private schools upon receiving an application for financial defective subsidies according to the budget plan formulated by private middle and high schools within the jurisdiction.

B. On December 24, 2012, the Defendant prepared the “Budget Guidelines for the 2013-year budget compilation and the settlement of accounts for the 2012-year school foundation accounts” (hereinafter “Budget Guidelines”) and provided that “The full amount of statutory burden (e.g., national health insurance user charges, corporate contributions for the private school teachers and staff) shall be deducted from the total income generated from basic property for profit of the original school foundation (i.e., statutory burden, personnel expenses, meeting expenses, etc. from the total income) but, in the case of a school foundation whose total amount of statutory burden is not fully borne, it shall be appropriated to the school foundation’s operating expenses, i.e., the school foundation’s operating expenses, including the statutory burden, labor expenses, meeting expenses, etc.) which are the basic property for profit-making, expenses for investment in educational facilities (such as facility repair expenses, debt repayment, etc. with dangerous elements), and litigation expenses may be used in preference to the statutory burden (i.e., the school foundation’s operating expenses may be used within the limit of 30%).”

C. However, while compiling “the budget for revenue and expenditure of corporate accounting for the year 2013” (Evidence A 2), the Plaintiff’s “pension and health insurance for school personnel” is a kind of personnel expenses, so it is not a statutory cost but a school foundation’s operating cost.